Legal Opinion
Sterling Trading, LLC v. United States
District Court, C.D. California
Decided February 14, 2008No. SACV 07-915 JVS (ANx)PublishedCited by 5 opinions
1Opinion of the Court
Order Denying Petition to Quash and Granting Cross-Petition to Enforce IRS Summonses
JAMES Y. SELNA, District Judge.
Petitioner, Sterling Trading, LLC (“Sterling Trading”) petitions this Court to quash the third-party summons served on Jimmy B. Summitt (“Summitt”) by Respondent, United States of America, Department of the Treasury, Internal Revenue Service (“IRS”). The IRS counter-petitions to enforce the summons.
I. Background
On July 20, 2007, the IRS served Sum-mitt with a summons to appear for examination on September 7, 2007 and to produce documents as indicated in the rider. (Petition ¶¶ 4,…
2Cases cited16 opinions
- United States v. PowellSupreme Court of the United States · 1964
- United States v. LaSalle National BankSupreme Court of the United States · 1978
- United States v. Arthur Young & Co.Supreme Court of the United States · 1984
- United States v. KisCourt of Appeals for the Seventh Circuit · 1981
- United States v. JoseCourt of Appeals for the Ninth Circuit · 1997
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3Cited by5 opinions
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- United States v. NavarroDistrict Court, D. Puerto Rico · 2011